Inspection of seized digital data limited to relevant files, with third-party data protected and connectedness challenges kept open.

The Court directed de-sealing of two laptops and their examination by the Director General of the National Informatics Centre or nominee in the presence of the Income Tax Department, the appellants and the EMAAR MGF Group, with all data available for inspection to verify relevance to the assessee. The Department may copy data only from folders or files relating to the specified entities, namely Boulder Hills Leisure (P) Ltd., Cyberabad Convention Centre (P) Ltd. and Emaar Hills Township (P) Ltd. For other parties' data, the Department may inspect but not copy, and any claim that such files are connected to the EMAAR MGF Group must be made in writing to S.R. Batliboi & Co. with reasons and material relied on; copies are to be provided only if consent is given or the challenge fails. The appeal was disposed of on these procedural terms, leaving the substantive question open.

---

---

Outcome: Civil appeal disposed of by consent directions regarding inspection, copying and production of data from the laptops and related files, while the question of law was kept open.

---